https://www.taxtmi.com/caselaws?id=177284 The Appellate Assistant Commissioner's enhancement power under the Indian Income-tax Act, 1922 extends only to matters already considered in the original assessment record. A new source of income not examined by the Income-tax Officer cannot be introduced in appeal, because escaped income from such a source must be brought to tax through the separate machinery for reassessment, not by appellate enlargement. Applying that principle, income from purchases in British India, having not been considered in the original assessment, could not validly be added in appeal; the enhancement was therefore unsustainable. en-us Thu, 18 Oct 1962 00:00:00 +0530 Wed, 06 Jan 2016 15:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177284 The Appellate Assistant Commissioner's enhancement power under the Indian Income-tax Act, 1922 extends only to matters already considered in the original assessment record. A new source of income not examined by the Income-tax Officer cannot be introduced in appeal, because escaped income from such a source must be brought to tax through the separate machinery for reassessment, not by appellate enlargement. Applying that principle, income from purchases in British India, having not been considered in the original assessment, could not validly be added in appeal; the enhancement was therefore unsustainable. Case-Laws Income Tax Thu, 18 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177284